TMI Blog2017 (6) TMI 660X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed to the goods seized from the appellants, on the same terms and conditions as has been extended to the other nine exporters. Appeal allowed - decided in favor of appellant. - C/EH/40264/2017 & C/40967/2017 - 40780/2017 - Dated:- 23-5-2017 - Smt. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member Technical Ms. V. Pramila, Advocate for the appellant Shri R. Subramaniyam, AC (AR) for the respondent ORDER Per: Madhu Mohan Dhamodhar This appeal has been filed by the appellants for modification of the conditions of the provisional release of the seized goods ordered by the Department vide S. Misc.185/2016-EDC dated 10.01.2017. 2. Miscellaneous application has been filed by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner of Customs (III) has recommended for provisional release of the said consignments in respect of the above ten shipping bills as above in terms of Board Circular No. 01/2011-Cus dated 04.01.2011 (copy enclosed) with the following conditions:- (i) on payment of applicable export duty; (ii) on execution of bond for the value of the goods and appropriate security for fine and penalty leviable; (iii) after adequate number of samples as required including for possible prosecution may be taken/collected before such provisional release. Aggrieved, aforesaid ten exporters, except M/s. B.V. Leathers (the appellant herein) filed writ petition Nos. 43062 43070/2016 before the Hon ble High Court of Madras, and the Hon ble Court v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ady been executed and thus, this condition is taken care of. 6. In these circumstances, according to me, seeking security in the form of Bank Guarantee is uncalled for and, in a sense, dilutes the very essence of the order dated 22.12.2016, passed by this Court. This is more particularly so, as the respondents in the earlier round had not articulated before this Court that they would be requiring security towards fine and penalty in the form of a Bank Guarantee. 6.1 Accordingly, that part of the impugned communication(s) which requires furnishing of security in the form of Bank Guarantee is stayed. 6.2 Furthermore, the advise contained in the impugned communications requiring the petitioners to describe the subject goods as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ten exporters are embroiled in a common investigation that has been initiated by the SIIB, on identical export goods viz., leather. 10.2 The initial terms of provisional release as conveyed by the department in their communication dated 23.11.2016, were identical for all the ten exporters. 10.3 That the appellant herein had not gone to the High Court along with the other nine exporters, does not make compelling reasons for denial of revised terms of provisional release of export goods to the appellant. This in our opinion, which is unjust and unfair. 10.4 Whatever may be the eventual results of the investigation, as also, any future proceedings in adjudication etc., in respect of all these consignments, the terms of provisional rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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